摘要：The importance of performance measurement is largely undisputed. There is debate, however, regarding the equivalency of objective and subjective performance measures.This debate has not considered a frequently used subjective measure, satisfaction with performance, to be an important measure independent of its equivalency with objective measures. Using a sample of 368 manufacturing firms, this study found that objective measures explained only a modest amount of variance in satisfaction with performance and that other variables added significantly to the explained variance.These factors included perceived environmental hostility, vulnerability, perceived competitive advantage, and commitment.
